Statements Of Companies Research Articles

Analisis Harga Saham Index Kompas 100 Dengan Pendekatan Error Correction Model

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.

The Effect of Audit Fee and Difficulty of Company Financial Condition on Auditor Switching with Auditor Reputation as a Moderating Variable

The Effect of Audit Fee and Difficulty of Company Financial Condition on Auditor Switching with Auditor Reputation as a Moderating Variable

PENGARUH GROWTH OPPORTUNITY, BUSINESS RISK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

This study aims to examine and analyze the Effect of Growth Opportunity, Business Risk and Profitability on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange in 2017-2021. This research includes quantitative research. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2017- 2021. The sampling technique used was the purposive sampling method. The population is 69 companies. Samples that meet the criteria are 8 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis using SPSS 25, it shows that growth opportunity partially has a negative and insignificant effect on capital structure with a significance value of -4.610, business risk partially has a significant negative effect on capital structure with a significance value of 0.224, and profitability partially has a positive effect. and significant to the capital structure with a significance value of 0.005. Simultaneously the variables of Growth Opportunity, Business Risk and Profitability on Capital Structure with a significance value of 0.200

The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.

Factors Affecting The Integrity of Company Financial Statements

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.

Data Governance Design with the DAMA-DMBOK Framework (Case Study: PT. XYZ)

In the rapidly evolving digital era, the future sustainability of organizations depends on data and information as crucial elements in every aspect of operations, from understanding customers to developing products and setting strategic directions. PT XYZ, as a company engaged in trading goods/services, recognizes that data has very important value, and becomes a basic element and strategic asset in the decision-making process at the management level. This research aimed to obtain data governance design to the company's conditions by evaluating current data management, identifying data management needs, and formulating data governance design recommendations that align with PT XYZ's needs. This involves outlining the needs and conditions through internal policies, such as strategic plans, organizational structure, job descriptions, and established management procedures within the company. In addition, this approach also identifies data problems through maturity level measurements, analysis of measurement results, and gap analysis. By considering these aspects, the gaps that exist in data management within the company can be identified. It can help formulate a data governance design that meets the company's needs and business objectives based on the Data Management Body of Knowledge (DAMA DMBOK) guidelines. Keywords: DAMA DMBOK, Data Design, Data Governance, Data Management, Maturity Levels.

GENDER DIVERSITY, BOARD SIZE, AND FIRM AGE ON FORWARD-LOOKING INFORMATION DISCLOSURE AND ITS IMPACT ON FUTURE PROFITABILTY

Objective – This study aims to determine the effect of gender diversity on board, board size, and firm age on forward-looking information disclosure in the company's financial statements. In addition, it is also to determine the impact of forward-looking information disclosure on future profitability. Design/Methodology/Approach – The method used in this research is a quantitative approach. Using purposive sampling technique, the final sample is 122 samples of manufacturing companies listed on the IDX during the 2020-2022 period. The data was processed using multiple regression analysis using by SPSS 25 software. Findings – This study found that gender diversity and board size variables have no effect on forward-looking information disclosure. Meanwhile, firm age has a significant negative effect on forward-looking disclosure. This study also found that forward-looking disclosure has a positive effect on future profitability. Conclusion and Implications – This study shows that among gender diversity, board size and firm age, only firm age has an effect on forward-looking information disclosure. In addition, this study shows that forward looking disclosure also plays an important role in improving financial performance and market reputation.

Financial Performance Assessment Using Balanced Scorecard Methodology in Indonesian Banks

The objective of this study is to assess the financial performance of XYZ Bank through the lens of the balanced scorecard approach. The research method employed is qualitative, with data drawn from the annual reports of the banks in question for the period spanning 2020 to 2021. This period encompasses both the pre-merger and post-merger phases of Bank Syariah Indonesia. The findings of this study indicate that, from a financial perspective, the combined ROE ratio of the three Islamic banks, which has undergone a merger, is improving and includes healthy qualifications, approaching 15%. The customer perspective reveals an encouraging improvement in profitability, which is attributable to both customer migration from the predecessor bank to the merged bank and new customer growth. The merger has facilitated operating efficiency due to the synergy of the merger, leading to an increase in employee productivity, as measured by revenue. The establishment of several business unit networks represents an innovative form of internal business process, which can facilitate service delivery. The implications of this research provide a more detailed description of performance measurement using data from the company's published annual reports. Previous balance scorecard research employed survey methods in order to obtain information related to the growth and learning perspectives, as well as the customer and internal business process perspectives. In contrast, this study uses only data from the company's financial statements and annual reports.

Raw Material Cost Prediction Planning and Ready-Mix Product Sales Using Adaptive Linear Neural Network Method

An important thing that needs to be considered to ensure the successful implementation of the project is planning. The current problem with RMC is the non-achievement of the target, which causes the company's condition to be not optimal. Stable production cost projections on construction projects have been a problem and a serious concern, especially for project contractors. Often, there is a deviation between the projected initial costs and the actual ones at the construction site. Production predictions need to be made to determine the accuracy of these needs. This study aims to predict the needs of production and raw materials in an industry and can accommodate the calculation of estimated profits. Prediction of an industry's production and raw material needs can be used as a reference in calculating profit estimates. The ADALINE method is a neural system consisting of several nodes. A node requires several input processes to produce one output, which can be used as a predictive model. The results show that the actual and simulation data results using the ADALINE model have 100% conformity. This shows that the ADALINE model on the neural network can also function as one of the prediction model choices in addition to performing a prediction function. Prediction results using neural networks are one of the alternative solutions for utilizing prediction models other than other prediction models.

Studi Kasus Pengelolaan Destinasi Wisata dalam Analisis SWOT pada Desa Wisata Batulayang

This research contains a SWOT (Strength, Weakness, Opportunity, Threat) analysis which was carried out at the Batulayang Tourism Village, precisely in Cisarua District, Bogor Regency. SWOT analysis (Strength, Weakness, Opportunity, Threat) is a method of identifying several factors systematically in order to formulate a strategy for a bureaucracy. SWOT analysis also has an IFAS (Internal Factor Analysis Strategic) matrix where IFAS is a calculation made to determine how weak or strong a company's internal conditions are. Meanwhile, the EFAS Matrix (External Factor Analysis Strategic) is a calculation to find out how the Company responds to its external conditions. After calculating each matrix, the weights of each matrix will be entered into the IE (Internal & External) matrix. This research is qualitative research which aims to determine management based on SWOT analysis. In this research, the resource persons consisted of the Head of Batulayang Village, the Secretary of Batulayang Tourism Village, and also visitors. This research resulted in a score of 2.91 on the IFAS and a score of 2.34 for the EFAS for the Batulayang Tourism Village. Where these results occupy quadrant V and a suitable strategy for the Batulayang tourist village is to penetrate the market and develop products.

Combine Study of Technical Indicator Bollinger Bands and Moving Average Convergence Divergence in Nepal Stock Exchange Limited

Stock price forecasting involves predicting a company's future condition based on time series analysis. Investors need precise forecasts of future indices or stock price changes to address the Buy-Sell-Hold problem effectively. Data were collected for Nepal Stock Exchange Limited, Nepse Alpha, and Chukul. For this study, data were collected over six months (December 2023 to May 2024), utilizing technical trading tools like Bollinger Bands (BB) and Moving Average Convergence Divergence (MACD). Combining BB and MACD on a single chart yields better results than analyzing each indicator separately. This integrated approach provides a more thorough understanding of market dynamics, improves decision-making accuracy, and leads to more profitable outcomes. Integrating the analysis of BB and the MACD on one chart can provide more benefits than using each indicator independently. This method offers market behavior and improves decision-making precision, resulting in more profitable outcomes.

Financial Distress: Ratio of Financial Statements of Mining And Metals Companies

This research aims to determine the influence of profitability, leverage and liquidity on financial distress in the mining and metals company sub-sector in Indonesia during the 2018-2022 Period. Profitability is measured using Return on Assets (ROA), leverage is measured by Debt to Equity Ratio (DER), and liquidity is measured using Current Ratio (CR). Financial distress was identified using the Altman Z-score model. This type of research is a quantitative research sampling in this study using purposive sampling techniques and data that has been processed for this study as many as 11 Mining and Metal companies listed on the Indonesia Stock Exchange. The data source in this study uses a secondary data source sourced from the Annual Report published by mining and metals companies listed on the Indonesia Stock Exchange. The data analysis used in this study used Descriptive Satistic analysis, Pooled Data, Chow Test, Hausman Test, Fixed Effect, Partial Test, Determination Coefficient Test (R2). The test results showed that the Return on Asset (ROA) variable, Debt to Equity ratio (DER), did not have a significant effect on financial distress, while the Current Ratio (CR) had a significant effect on financial distress in Mining and Metal Companies listed on the Indonesia Stock Exchange in 2018-2022. The Result of this study is that profitability, leverage, and liquidity significantly affect the condition of financial distress in mining and metals sub-sector companies in Indonesia.

Pengaruh Operating Capacity dan Working Capital Turnover Terhadap Financial Distress

Financial distress is a decline in a company's financial condition that occurs before bankruptcy or liquidation, which begins with the company's inability to fulfill its obligations. Based on data on the Indonesian Stock Exchange, several companies have experienced bankruptcy for two consecutive years in mining sector companies in 2019-2022. The aim of this research is to determine the effect of operating capacity and working capital turnover on financial distress. This type of research is quantitative with documentation methods. The total population is 86 companies with a sample of 39 companies. The sample was selected using a purposive sampling method, the data used were the annual financial reports of various mining sectors for the 2019-2022 period. Data analysis uses classical assumptions, T test and F test and multiple linear regression analysis using the Altman Z-Score method. The results of this research show that operating capacity has a positive and significant effect on financial distress and working capital turnover has no significant effect on financial distress.

Pengaruh Tata Kelola Perusahaan, Pelaporan Keberlanjutan, dan Koneksi Politik terhadap Penghindaran Pajak

The purpose of this study is to examine the effect of corporate governance, sustainability reporting, and political connections on tax avoidance practices. The data used in the study involves data derived from the financial statements of companies in the infrastructure sector listed on the Indonesia Stock Exchange for the period 2020 to 2022. Information is obtained through the page www.idx.co.id and from the website of each company. The method applied in the research is quantitative method, using purposive sampling data collection technique. While the number of samples selected for this study was 30 observations. The research findings show that corporate governance represented by independent commissioners and audit committees, as well as sustainability reporting has a negative effect on tax avoidance.

INDCOMP: A Shiny App for Open Data Repository of the Performance of an Indonesian Company Listed at the Indonesia Stock Exchange

Investors, practitioners, and stock researchers highly need data related to financial performance to predict a company's financial health condition, which is used as a basis to consider investing in it. The Indonesia Stock Exchange (IDX) website provides reports on the company's financial performance. Unfortunately, the company’s financial data found on the IDX website are in PDF format, and researchers must download them one by one, which takes a long time. This study presents a website-based application, named Indonesia Company Performance (INDCOMP), built using the R programming language and involving various R packages and frameworks to assist investors, practitioners, and stock researchers in studying the financial performance of companies. This application can help users quickly access the financial performance data of various companies, present financial performance data in data tables, and perform data visualizations as well as statistical analyses.

Analysis of the Impact of the Implementation of PSAK 73 on Leases on Financial Performance in Transportation & Logistics sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 with DER as a Moderating Variable

Growing business and economic activities cause the level of industrial competition to be more competitive. This study aims to analyze the impact of the implementation of PSAK 73 on leases on the financial performance of companies in the transportation & logistics sub-sector listed on the Indonesia Stock Exchange during the period of 2017 - 2022. PSAK 73 was introduced as an accounting standard that regulates the recognition, measurement, and disclosure of rental transactions, which can affect a company's financial statements. The research used is quantitative with a descriptive analysis method by looking at the impact of the implementation of PSAK 73 on the financial performance of companies in the transportation & logistics sub-sector. The data used is sourced from the company's published financial statements listed on the Indonesia Stock Exchange. The results of this study are expected to provide a better understanding of the impact of the implementation of PSAK 73 on the financial performance of companies in the transportation & logistics sub-sector, as well as provide input for practitioners and regulators in facing the implementation of new accounting standards. The results of this study concluded that liability recognition has an effect on financial performance, asset recognition has no effect on financial performance, equity recognition has no effect on financial performance, debt to equity ratio strengthens liability recognition to financial performance, debt to equity ratio strengthens asset recognition Debt to Equity Ratio weakens Equity Recognition to Financial Performance.

The Role of CEO Financial Skills on Company Performance

Fast and dynamic economic growth requires companies to choose a chief executive officer (CEO) who has strong technical and managerial skills. One important ability for a company CEO to have is financial expertise. The CEO's financial capabilities can help the company manage resources more efficiently and effectively, especially during times of crisis. This research aims to determine the role of CEO financial expertise on company performance during the Covid 19 pandemic. This research is quantitative in nature using secondary data obtained from the company's annual report and financial statements. The sample for this research was 40 property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used is panel data regression analysis. The results obtained show that CEO financial expertise plays a negative and significant role in company performance. This finding explains that, during the financial crisis, the CEO's expertise was not able to improve company performance.

Increasing Firm Value, Financial Performance Through Sustainable Development Goals Report and GCG in Go Public Companies

This study examines the relationship between the Sustainable Development Goals (SDGs) report, corporate governance, financial performance, and the value of mining companies that go public. The data analysis technique uses Partial Least Square (PLS). The research data is in the form of annual resport, and financial statements of mining companies listed on the IDX from 2019 to 2022. The scope of the study includes various determining factors such as the quality and level of disclosure of the SDG report, the effectiveness of corporate governance mechanisms, and the combined influence of them on financial performance and company value. The findings show that two determining factors significantly affect the value of a company. SDG reports have a significant positive influence on financial performance but a non-significant positive effect on company value. Good Corporate Governance has a significant positive impact on financial performance but has a significant negative effect on the SDG report and company value. Financial performance, in turn, positively and significantly affects the value of a company.

Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2022

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.

ANALYSIS OF ADDITIONAL TAX CALCULATION AND REPORTING VALUE ADDED TAX (VAT) AND ITS IMPACT ON REPORT PRESENTATION FINANCE

This research aims to determine whether the Value Added Tax (VAT) Calculation and Reporting is by the provisions of the applicable Tax Law and financial accounting standards and to analyze its effect on the Financial Reports at PT. Kalaborang Residence. The findings of this research are significant as they provide insights into the compliance of PT. Kalaborang Residence with the tax laws and financial accounting standards, and the practical implications of VAT on the company's financial statements. Kalaborang Residence. Samples and indicators are taken from the company's profit and loss report and balance sheet. The research method used in this research is the qualitative approach. Data was obtained from interviews, observations, and documentation related to the problems studied. The data obtained was then analyzed using interactive methods. Based on the research results of VAT Calculation and Reporting. PT Kalaborang Residence is by Law Number 42 of 2009 and Harmonization of Taxation Regulations Law Number 7 of 2021, using rates of 10% and 11% by calculating output tax minus input tax; there is no delay in depositing and reporting the company has used e-Annual Tax Returns so that you are not late in reporting every VAT period—the impact of Value Added Tax on the presentation of PT's financial statements. Kalaborang Residence has no impact because its End User is only an intermediary for its financial reports. If seen theoretically, PT. Kalaborang Residence, as a Taxable Entrepreneur, is required to report its taxes in the financial reports contained in the Profit and Loss Report and Balance Sheet Report. From the results of observations made by researchers in the field during that period, there was no VAT that could not be credited to the PT's Profit and Loss Report.